Farm Tax Act, 1985

Farm tax record.

12.—(1) A local authority shall, as soon as may be after the prescription of the rate of farm tax under section 9 of this Act for a year, compile a record, in such form as may be prescribed, for that year, to be known as a farm tax record, of the particulars standing entered in the classification list for its functional area on the date of such prescription together with particulars of the amount of farm tax payable for that year in respect of each relevant taxable farm, or part of such a farm.

(2) As soon as may be after the completion by a local authority of a farm tax record, the authority shall publish a notice in a newspaper circulating in its functional area stating that a copy of the record may be inspected at specified offices of the local authority in that area between 10 a.m. and 5 p.m. on specified days during the 21 days immediately following such publication.

(3) A copy of a farm tax record referred to in a notice under subsection (1) of this section shall be made available for inspection by members of the public at the offices, on the days and between the times, specified in the notice and members of the public shall be permitted to enter those offices and inspect the copy on the days and between the times aforesaid.

(4) A local authority may, for the purpose of rectifying errors and omissions in a farm tax record compiled by it, amend the record at any time.

(5) A document purporting to be a copy of a farm tax record, or of an extract from a farm tax record, and to bear on it a certificate signed by an officer of the local authority by which the farm tax record was compiled stating that it is such a copy as aforesaid shall, without proof of the signature of the person signing the document or that he was, at the time of the signing of the document, such officer as aforesaid, be evidence in any court, until the contrary is proved, of the matters stated in that farm tax record or extract, as the case may be.